“I am planning to start a new business”. Countable. This is a difficult one with a lot of exceptions. Here’s a link with a list of rules for the wordbusiness / countable and uncountable. Other Irregular Uncountable Nouns light / paper / time / work / For details ofirregular uncountab...
Just to give you an idea, to point out something that's close to you, you use words starting withこ. Soこれmeans "this thing" andここmeans "here." However, if you're pointing to something that's closer to the listener, you useそ-words likeそれ(that thing) orそこ(there). Similar...